CLA-2-49:RR:NC:2:234 B 80566
Ms. Jillian Speirs
Blandford Gallery & Gifts
R.R.#1, Hubbards, Nova Scotia
BOJ 1TO Canada
RE: The tariff classification of mounted watercolor
reproductions, from Canada.
Dear Ms. Speirs:
In your letter dated December 1, 1996, you requested a tariff
classification ruling. A sample was submitted, which will be
returned.
The sample is a framed or mounted reproduction of a watercolor
painting, which represents a line of merchandise which you intend
to export to the U.S. giftware market.
The pictures come in four sizes: 4" x 7", 5" x 5", 5" x 6",
and 5" x 7", as per the sample submitted. The laser copied images
are hand mounted on mat board and sandwiched between two pieces of
glass. The edges of the glass are finished in the stained glass
method, using copper foil and solder. A piece of rabbit wire is
soldered into place for a hanger. The pictures are carefully
cleaned and a black finish patina is applied just before a final
polish with ordinary wax.
The applicable subheading for this product will be
4911.91.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated, printed)
pictures, designs and photographs. The General rate of duty will be
2.2 percent.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated
above should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions regarding
this ruling, contact National Import Specialist Carl Abramowitz, at
(212) 466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Merchandise Br.
National Commodity
Specialist Division